BP-2 – Disclosures in relation to specific circumstances
In this Report, the Enea Group applies its own definitions of time horizons. They are consistent with the time horizons used in the financial statements:
- short-term time horizon: up to 1 year
- long-term time horizon: over 1 year.
The Group has estimated the metrics related to own operations, in order to calculate the carbon footprint.
The following metrics were estimated using indirect sources:
- ESRS E2-5 – the information about hazard classes of substances of concern in Enea Operator have been determined based on the types of products and not on the basis of characteristics cards. The quantities of these products were estimated on the basis of standard product volumes or weights,
- The information on future expenditures is uncertain.
This Report is the first document drawn up by the Enea Group in accordance with the Accounting Act of 29 September 1994 as later amended, implementing the CSRD into Polish legal order and with the European Sustainability Reporting Standards (ESRSs). The Group observes the Taxonomy-related disclosures required by Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment.
The Enea Group does not apply incorporation by reference in this Report.
